Stephen Hoey & Others v Commissioners for HM Revenue & Customs
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Stephen Hoey & Others v Commissioners for HM Revenue & Customs
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Core Citations
CONSIDERS
- The Income Tax (Pay As You Earn) Regulations 2003
- Taxes Management Act 1970 - Articles : S-31
- Taxes Management Act 1970
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CONSIDERS
- Whitney v Commissioners of Inland Revenue
- Marshall (Inspector of Taxes) v Kerr
- Latilla Commissioners of Inland Revenue
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DISTINGUISHES
- McCullough (Inspector of Taxes) v Ahluwalia
- Hallamshire Industrial Finance Trust Ltd v Commissioners of Inland Revenue
- R Archer v The Commissioners for Hm Revenue and Customs
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REFERS TO
- Ingenious Games LLP and Others v Revenue and Customs Commissioners
- Chetwode (Lord) v Commissioners of Inland Revenue
- Mallalieu v Drummond
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CITES
- Whitney v Commissioners of Inland Revenue
- Latilla v Commissioners of Inland Revenue
- John McCarthy v McCarthy & Stone Plc
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AFFIRMS
CONSIDERED in
- Malathi Latha Sriram (acting by her litigation friend, the Official Solicitor) v Commissioners for HM Revenue & Customs
- The Commissioners for HM Revenue & Customs v Payroll & Pension Services (PPS Umbrella Company) Ltd
REPORTED OPINION OF in
This document cites
- Clark v Oceanic Contractors Inc.
- RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
- Lupton v F.A. & A.B. Ltd
- Wandsworth London Borough Council v Winder
- The Trustees of the BT Pension Scheme v The Commissioners for HM Revenue and Customs (Respondents/Appellants)
